Highlights of Report Number:2010-IE-R004 to the Internal
Revenue Service Deputy Commissioner forOperations Support.

WHY TIGTA DID THIS
STUDY

This project was initiated to
determine if the Internal Revenue Service has met the requirements
directed to Federal agencies in preparing for a potential outbreak of a
pandemic influenza like the H1N1 virus.

In 2006, the Homeland Security
Council requested that department and agency heads certify that their
department or agency was addressing the applicable elements of pandemic
planning set forth in a checklist it developed.In August 2008, the checklist was
updated to reflect current Federal Government
guidance.

The Department of the Treasury
used the Homeland Security Council checklist to assess pandemic
preparations by each of the Treasury Bureaus.TIGTA chose to use the same
criteria and shared the results of this inspection with the Department of
the Treasuryís Director, Emergency Programs.

WHAT TIGTA
RECOMMENDED

TIGTA recommended that the
Internal Revenue Service implement a process to provide management with
daily information on attendance levels.Also, in expanding the teleworking
program, the Internal Revenue Service should include a provision for
directed teleworking of qualified employees in an
emergency.

In their response to the
report, Internal Revenue Service officials stated that the Wage and
Investment Division has incorporated procedures for reporting absenteeism
into their Business Resumption Plans, and the Human Capital Office plans
to modify telework agreements to stipulate that employees may be directed
to telework during emergency situations.

In an interim report, TIGTA
found that the Internal Revenue Service had addressed the majority of the
pandemic checklist issued by the Homeland Security Council and was taking
steps to complete the remainder.

While acknowledging the
Internal Revenue Service has addressed the pandemic checklist, there were
additional aspects of a potential outbreak that the TIGTA believed
warranted additional review.This included the tests, training, and exercises related to local
business continuity plans (using a pandemic scenario); contingencies if a
campus or field office had to completely close down due to expected high
absenteeism; and the Internal Revenue Servicesís ability to use telework
in the context of a pandemic.

In the course of this review,
we determined that guidance related to pandemic influenza developed by the
Internal Revenue Service was distributed to field operations and that
seasonal and pandemic vaccinations will be provided for employees.We found that while continuity
exercises are improved, planned further development of the exercises is
warranted.In addition, we
noted that even with the potential of high absenteeism due to pandemic,
daily staffing levels at large Internal Revenue Service facilities is not
consistently tracked, and the Internal Revenue Service does not include a
provision in teleworking agreements for directed teleworking of qualified
employees in an emergency, such as a pandemic.

READ THE FULL REPORT

To view the report, including the scope,
methodology, and full Internal Revenue Service response, go to: